Balat Enterprises Private Limited ., In re
Date: March 26, 2024
Subject Matter
Supplies facilitated through mobile-based digital platform "Vyayshay" fall under the scope of Section 9(5) of the CGST Act
Summary
The case law involves an applicant seeking advance ruling on whether they satisfy the definition of an e-commerce operator and the nature of supply as per Section 9(5) of the CGST Act, 2017. The applicant operates a mobile-based digital platform call…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1) At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pan matena and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically…